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Utah Domicile

UC §59-10-136

Tests for Utah Domicile

Test 1

You are domiciled in Utah if:

  1. You or your spouse claimed a child tax credit (IRC §24) for a dependent on your federal tax return, and the dependent is enrolled in a Utah public K-12 school. This does not apply if you are the dependent’s noncustodial parent and are divorced from the custodial parent.
  2. You or your spouse is enrolled as a resident student in a Utah state institution of higher education.

Test 2

There is a rebuttable presumption you are domiciled in Utah (i.e., you are domiciled in Utah unless you can prove otherwise) if you or your spouse:

  1. claims a residential exemption for a primary residence under UC §59-2, Property Tax Act,
  2. voted in Utah during the taxable year and were not registered to vote in another state during that time, or
  3. file a Utah income tax return as a full-year or part-year resident.

Test 3

Even if you do not meet any of the conditions above, you are still domiciled in Utah if:

  1. either you or your spouse has a permanent home in Utah to which either of you intend to return after being absent; and
  2. you or your spouse has voluntarily settled in Utah, not for a special or temporary purpose, but with the intent of making a permanent home.

Under Test 3, whether you have a permanent home in Utah is based on a preponderance of the evidence (i.e., the evidence you have a permanent home is more convincing than any evidence you do not), taking into consideration all of the following facts and circumstances:

  • You or your spouse has a Utah driver’s license.
  • You or your spouse claims a federal tax credit (IRC §24) for a dependent who is enrolled as a resident student in a Utah state institution of higher education.
  • The nature and quality of the living accommodations you or your spouse has in Utah compared to another state.
  • You have a spouse or dependent in Utah for whom you or your spouse claims a federal tax credit under IRC §24.
  • The physical location where you or your spouse earns income.
  • The state of registration of a vehicle owned or leased by you or your spouse.
  • You or your spouse has a membership in a church, club or similar organization in Utah.
  • You or your spouse lists a Utah address on mail, a telephone listing, a listing in an official government publication, other correspondence, or similar item.
  • You or your spouse lists a Utah address on a federal or state tax return.
  • You or your spouse claims Utah residency on a document (other than a Utah income tax return) filed with or provided to a court or other government entity.
  • You or your spouse fails to obtain a permit or license normally required of a resident in the state where you claim to have domicile.
  • You are the noncustodial parent of a dependent enrolled in a Utah public K-12 school for which you claimed a child tax credit (IRC §24) on your federal tax return, and you are divorced from the custodial parent.
  • You maintain a place of abode in Utah and spent 183 or more days of the taxable year in Utah.
  • You or your spouse did not vote in Utah during the taxable year but voted in Utah in any of the three prior years and was not registered to vote in another state during those three years.

No Utah Domicile

You do not have Utah domicile if you are absent from Utah for at least 761 consecutive days and during this time you or your spouse:

  1. do not return to Utah for more than 30 days in a calendar year,
  2. do not claim a child tax credit under IRC §24 on your federal tax return for a dependent who is enrolled in a Utah public K-12 school (unless you are a noncustodial parent of the dependent and are divorced from the custodial parent),
  3. are not enrolled in a Utah state institution of higher education as a resident student,
  4. do not claim the residential exemption for property tax on your primary residence in Utah, or
  5. do not claim Utah as your tax home for federal tax purposes.

An absence from the state begins on the later of the date you or your spouse leaves Utah and ends on the day you or your spouse returns to and stays in Utah for more than 30 days in a calendar year.

If you do not have Utah domicile, you may choose to have Utah domicile by filing a Utah resident income tax return.

Spouses

If your spouse has Utah domicile under Test 1 (above), you also have Utah domicile. If your spouse has Utah domicile under Test 2 or 3, you also have Utah domicile unless you can establish by a preponderance of the evidence (i.e., the evidence for your claim is more convincing than any evidence against it) that during the taxable year and the three prior years you did not:

  1. own property in Utah,
  2. spend more than 30 days in a calendar year in Utah,
  3. receive earned income for services performed in Utah,
  4. vote in Utah, or
  5. have a Utah driver’s license.

You are not considered to have a spouse with Utah domicile if:

  1. you and your spouse are legally separated or divorced, or
  2. you and your spouse both claimed married filing separately on your federal individual income tax returns for the taxable year.

You must file a Utah income tax return (or amended return) and pay any penalty and interest that apply if you did not file a Utah return based upon your belief that you did not meet the domicile criteria.